Crane Ridge Plumbings year end is October 31. The companys trial balance prior to adjustments follows:

CRANE RIDGE PLUMBING Trial Balance October 31, 2021
	Debit		Credit
Cash	$ 34,500
Supplies	5,000
Equipment	121,500
Accumulated depreciationequipment			$ 36,450
Vehicles	116,000
Accumulated depreciationvehicles			50,750
Accounts payable			8,400
Notes payable			54,600
H. Burke, capital			60,900
H. Burke, drawings	35,000
Service revenue			206,000
Repairs expense	27,000
Insurance expense	9,100
Interest expense	3,000
Rent expense	21,000
Salaries expense	45,000
	$ 417,100		$ 417,100

Additional information:

1.		The equipment has an expected useful life of 10 years. The vehicles expected useful life is eight years.
2.		A physical count showed $ 2,100 of supplies on hand at October 31, 2021.
3.		Accrued salaries payable at October 31, 2021, were $ 2,600.
4.		Interest on the 6.0% note payable is payable at the end of each month and $ 10,900 of the principal must be paid on December 31 each year. Interest payments are up to date as at September 30, 2021.
5.		The owner, H. Burke, invested $ 2,000 cash in the business on December 28, 2020. (Note: This has been correctly recorded.)

Prepare the adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Oct. 31